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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

TDS u/s 195 - TDS liability on expenditure of commission payment ...


Foreign Commission Payments Not Subject to TDS u/s 195, No Income Taxable in India.

July 12, 2018

Case Laws     Income Tax     AT

TDS u/s 195 - TDS liability on expenditure of commission payment - payments made by the assessee to alleged foreign commission agents does not involve element of income assessable in India, and therefore, there is no obligation upon the assessee to deduct TDS

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